全国人民代表大会常务委员会


全国人民代表大会常务委员会关于惩治偷税、抗税犯罪的补充规定(附英文)

1992年9月4日第七届全国人民代表大会常务委员会第二十七次会议通过

为了惩治偷税、抗税的犯罪行为，对刑法作如下补充规定：
一、纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。偷税数额占应纳税额的百分之十以上并且偷税数额在一万元以上的，或者因偷税被税务机关给予二次行政处罚
又偷税的，处三年以下有期徒刑或者拘役，并处偷税数额五倍以下的罚金；偷税数额占应纳税额的百分之三十以上并且偷税数额在十万元以上的，处三年以上七年以下有期徒刑，并处偷税数额五倍以下的罚金。
扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，数额占应缴税额的百分之十以上并且数额在一万元以上的，依照前款规定处罚。
对多次犯有前两款规定的违法行为未经处罚的，按照累计数额计算。
二、纳税人欠缴应纳税款，采取转移或者隐匿财产的手段，致使税务机关无法追缴欠缴的税款，数额在一万元以上不满十万元的，处三年以下有期徒刑或者拘役，并处欠缴税款五倍以下的罚金；数额在十万元以上的，处三年以上七年以下有期徒刑，并处欠缴税款五倍以下的罚金。
三、企业事业单位犯第一条、第二条罪的，依照第一条、第二条的规定，判处罚金，并对负有直接责任的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役。
四、纳税人向税务人员行贿，不缴或者少缴应纳税款的，按照行贿罪追究刑事责任，并处不缴或者少缴的税款五倍以下的罚金。
五、企业事业单位采取对所生产或者经营的商品假报出口等欺骗手段，骗取国家出口退税款，数额在一万元以上的，处骗取税款五倍以下的罚金，并对负有直接责任的主管人员和其他直接责任人员，处三年以下有期徒刑或者拘役。
前款规定以外的单位或者个人骗取国家出口退税款的，按照诈骗罪追究刑事责任，并处骗取税款五倍以下的罚金；单位犯本款罪的，除处以罚金外，对负有直接责任的主管人员和其他直接责任人员，按照诈骗罪追究刑事责任。
六、以暴力、威胁方法拒不缴纳税款的，是抗税，处三年以下有期徒刑或者拘役，并处拒缴税款五倍以下的罚金；情节严重的，处三年以上七年以下有期徒刑，并处拒缴税款五倍以下的罚金。
以暴力方法抗税，致人重伤或者死亡的，按照伤害罪、杀人罪从重处罚，并依照前款规定处以罚金。
七、对犯本规定之罪的，由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款。对依法免予刑事处罚的，除由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款外，处不缴、少缴、欠缴、拒缴或者骗取的税款五倍以下的罚款。
八、本规定自1993年1月1日起施行。

SUPPLEMENTARY PROVISIONS OF THE STANDING COMMITTEE OF THE NATIONALPEOPLE'S CONGRESS CONCERNING THE IMPOSITION OF PUNISHMENTS IN RESPECT OFOFFENSES OF TAX EVASION AND REFUSAL TO PAY TAX

(Standing Committee, National People's Congress: 4 September 1992)

Whole Doc.
With a view to imposing punishments in respect of offenses of tax
evasion and refusal to pay tax, the relevant supplementary provisions to
the Criminal Law have been formulated as follows:
1. "Evasion of tax" means that a taxpayer fails to pay or underpays
the amount of tax payable through the adoption of the means of forging,
revising, concealing or destroying accounting books or supporting vouchers
for the accounts without authorization, or of overstating expenses or not
stating or understating income in accounting books, or of filing
fraudulent tax returns. Where the amount of tax evaded accounts for more
than ten percent of the amount of tax payable and is over Renminbi 10000
Yuan, or where the taxpayer evades tax again after having been subject to
administrative sanctions imposed by the tax authorities twice by reason of
tax evasion, the taxpayer shall be subject to imprisonment or confinement
with hard labour for a term of not more than three years as well as a fine
of not more than five times the amount of tax evaded. Where the amount of
tax evaded accounts for more than thirty percent of the amount of tax
payable and is over Renminbi 100000 Yuan, the taxpayer shall be subject to
imprisonment for a term of over three years but not more than seven years
as well as a fine of not more than five times the amount of tax evaded.
Where a withholding agent fails to pay or underpays the tax which has
been withheld or collected through the adoption of the means specified in
the preceding Paragraph, and where the amount of tax evaded accounts for
more than ten percent of the amount of tax payable and is over Renminbi
10000 Yuan, a punishment shall be imposed on the withholding agent in
accordance with the provisions stipulated in the preceding Paragraph.
Where the illegal acts specified in the preceding two Paragraphs have
been committed several times and no punishment has been imposed, a
punishment shall be imposed based on the accumulated amounts.
2. Where a taxpayer who has failed to pay the amount of tax payable
adopts the means of transferring or concealing the property, resulting in
failure on the part of the tax authorities to pursue the payment of the
tax in arrears, and where the amount of the tax in arrears is over
Renminbi 10000 Yuan but under Renminbi 100000 Yuan, the taxpayer shall be
subject to imprisonment or confinement with hard labour for a term of not
more than three years as well as a fine of not more than five times the
amount of tax in arrears. Where the amount of tax in arrears is over
Renminbi 100000 Yuan, the taxpayer shall be subject to imprisonment for a
term of over three years but not more than seven years as well as a fine
of not more than five times the amount of tax in arrears.
3. Where an enterprise or institution commits the offenses specified
in Articles 1 or 2 hereof, a fine shall be imposed on the enterprise or
institution in accordance with the provisions set forth in Articles 1 or 2
hereof, and the persons in charge and other personnel who assume direct
responsibility shall be subject to imprisonment or confinement with hard
labour for a term of not more than three years.
4. Where a taxpayer offers a bribe to tax officials and fails to pay
or underpays the amount of tax payable, an investigation into the criminal
liabilities of the taxpayer shall be conducted based on an offense of
bribery, and the taxpayer shall be subject to a fine of not more than five
times the amount of tax which has not been paid or underpaid.
5. Where an enterprise or institution fraudulently obtains a tax
refund through the adoption of deceptive means such as fraudulently
declaring the commodities it produces or operates as export goods, and
where the amount of the tax refund which has been fraudulently obtained is
over Renminbi 10000 Yuan, a fine of not more than five times the amount of
the tax refund which has been fraudulently obtained shall be imposed on
the enterprise or institution, and the persons in charge and other
personnel who assume direct responsibility shall be subject to
imprisonment or confinement with hard labour for a term of not more than
three years.
Where an entity or individual other than those as prescribed in the
preceding Paragraph fraudulently obtains a tax refund for export from the
State, an investigation into the criminal liabilities of the entity or
individual shall be conducted based on an offense of fraud, and a fine of
not more than five times the amount of the tax refund which has been
fraudulently obtained shall be imposed on the entity or individual. In
addition to imposing a fine on an entity which has committed the offense
specified in this Paragraph, an investigation into the criminal
liabilities of the persons in charge and other personnel who assume direct
responsibility shall be conducted based on an offense of fraud.
6. "Refusal to pay tax" means the refusal to pay tax by using
violence or menace. A taxpayer who has refused to pay tax shall be subject
to imprisonment or confinement with hard labour for a term of not more
than three years as well as a fine of not more than five times the amount
of tax the taxpayer has refused to pay. Where the case is serious, the
taxpayer shall be subject to imprisonment for a term of over three years
but not more than seven years as well as a fine of not more than five
times the amount of tax the taxpayer has refused to pay.
In the case of refusal to pay tax by using violence which causes a
person to suffer from serious injury or death, a serious punishment shall
be imposed based on an offence of assault or manslaughter, and a fine
shall be imposed in accordance with the provisions set forth in the
preceding Paragraph.
7. Where the offenses specified herein are committed, the tax
authorities shall pursue the payment of the amount of tax which has not
been paid or underpaid, or is in arrears, or a taxpayer has refused to
pay, or has been fraudulently obtained. Where a taxpayer is exempt from
criminal punishment in accordance with the law, the tax authorities shall,
in addition to pursuing the payment of the amount of tax which has not
been paid or underpaid, or is in arrears, or the taxpayer has refused to
pay, or has been fraudulently obtained, shall impose a fine of not more
than five times the amount of tax which has not been paid or underpaid, or
is in arrears, or the taxpayer has refused to pay, or has been
fraudulently obtained.
8. The present provisions shall come into force as of January 1,
1993.


广东省深圳市人民政府


《深圳经济特区财产拍卖条例》实施细则

（1999年8月17日深圳市人民政府令第84号发布，根据2004年8月26日深圳市人民政府令第135号修订）

　　第一条　根据《深圳经济特区财产拍卖条例》（以下简称《条例》）第八十三条的规定，制定本实施细则。
　　第二条　市、区财政部门分别成立公物仓管理机构，负责公物仓的管理工作。
　　第三条　市、区公物仓管理机构应当建立健全财产的保管、保险和出入库制度。经核查后的每一份《财产接收清单》，均须交接双方签名盖章，并分别报市、区财政部门备案。
　　市、区财政部门及公物仓管理机构违反规定，擅自处理公物的，由监察部门依法追究其主管人员和直接责任人员的行政责任；造成财产损失的，应负赔偿责任；构成犯罪的，依法追究刑事责任。
　　市、区审计、监察部门应依职权对公物仓的管理与日常运作情况进行监督。
　　第四条　拍卖《条例》第九条、第十条规定财产的拍卖机构，由市政府根据实际需要公开招标确定并指定。
　　具体招标工作由市财政部门负责组织。市财政、法制、商品流通、工商、公安、规划国土、文化、审计、监察等部门以及海关、法院和有关拍卖专家组成市拍卖机构招标委员会，负责对参与投标的拍卖机构进行综合考评，提出评标、定标办法，拟定标底，确定中标人。
　　综合考评的内容包括：
　　（一）拍卖机构的经营规模、经营范围；
　　（二）拍卖师和其他拍卖人员的品行记录；
　　（三）前两年的经营业绩及纳税情况；
　　（四）违法违规拍卖行为的记录；
　　（五）拥有的拍卖专业人员的状况；
　　（六）市政府认为应具备的其他条件。
　　第五条　被指定的拍卖机构经市拍卖机构招标委员会确认，具有《条例》第二十三条规定情形的，由市政府撤销其拍卖《条例》第九条、第十条规定财产的资格，并予以公告。
　　需要另行指定拍卖机构的，由市政府重新公开招标。
　　第六条　拍卖物属于法律、法规规定应当专卖专营的，竞买人须持有有效的专卖专营许可证明。
　　第七条　拍卖程序依《条例》规定中止或终结的，拍卖人应当告知竞买人，并说明原因。
　　拍卖程序中止的原因消除后，拍卖程序继续进行的，拍卖人应当发布公告。
　　第八条　通过行政划拨、减免地价方式取得土地使用权而形成的房地产，经市房地产行政管理部门审查批准，并按规定补足地价款后，方可拍卖。未经批准而擅自拍卖的，拍卖无效，由市房地产行政管理部门根据有关法律、法规进行处罚。
　　司法机关和行政执法部门依法查封并强制委托拍卖的房地产，属于行政划拨或减免地价用地的，需补缴的地价款经市房地产行政管理部门核准，可以在拍卖成交后补缴，但应当从拍卖成交价款中优先扣缴。
　　第九条　房地产拍卖成交确认书应当具备下列主要条款：
　　（一）拍卖当事人的姓名或名称、住所；
　　（二）房地产权利证书的类别、编号；
　　（三）房地产座落的位置、面积、四至界线；
　　（四）土地宗地号，土地使用权的性质、用途和起止年限；
　　（五）公用部分的权益分享及共有人的权利义务；
　　（六）拍卖的日期及房地产交付使用的日期；
　　（七）拍卖成交金额及其支付方式和日期；
　　（八）违约责任及纠纷的解决办法；
　　（九）当事人认为必要的其他事项。
　　第十条　房地产拍卖成交的，委托人、买受人可以凭合法有效的房地产拍卖成交确认书和有关材料，按法律、法规规定向市房地产行政管理部门申请办理产权转移登记手续，市房地产行政管理部门应予办理；需要拍卖人协助的，拍卖人有义务予以协助。
　　第十一条　法律、法规规定禁止转让的文物不得拍卖。属于国家限制流通的文物，应经文物行政管理部门鉴定、许可后，方可拍卖。
　　第十二条　文物行政管理部门对申请鉴定的文物，应在15个工作日内作出鉴定结论，并作出是否同意拍卖的书面答复；逾期不作出答复的，视为同意拍卖。
　　依法不允许携运出境的文物，应在鉴定结论中予以明确标示。
　　第十三条　经鉴定确认具有重要历史、科学、艺术价值的文物，文物行政管理部门可限定拍卖机构进行定向拍卖，竞买人范围限于国有博物馆、艺术馆等文物收藏研究机构或国有企业、事业单位。
　　前款有重要历史、科学、艺术价值的文物范围应当明示公开。
　　第十四条　拍卖机构对拍卖的文物应当进行登记，记录文物的名称、特征、来源及处分权状况、委托人、买卖人的姓名、住所及其他基本情况。
　　前款登记记录须与拍卖笔录同时保存，保存期限自拍卖成交之日起计算，不得少于5年。
　　第十五条　文物拍卖成交后，买受人如将文物携运出境，应依法办理出境手续。
　　对来自境外的文物，委托人或拍卖人应在拍卖前凭入境报关单向海关和有关文物出境鉴定机构申请办理该文物暂时入境及复出境手续。
　　第十六条　企业产权或股权及其他财产权利的拍卖，委托人应具有合法有效的处分权，并符合法律、法规规定的条件。
　　拍卖前依法应当进行评估或委托人要求进行评估的，评估费用由委托人承担；司法机关和行政执法部门依法查封并强制委托拍卖的，评估费用可以在拍卖成交后，从拍卖成交价款中扣缴。
　　第十七条　车辆拍卖成交后，买受人凭拍卖成交确认书和其他有关拍卖材料申请办理相应的车牌过户手续的，市公安交通管理部门应当按照国家有关规定给予办理。
　　出租车营运牌照的拍卖，应当按照《深圳经济特区出租小汽车管理条例》及其实施细则的规定执行。
　　第十八条　下列物品，应当按照国家规定分别进行处理：
　　（一）水果、蔬菜、鱼类、肉类、冻品等易腐、易烂和其他不易长期保存的物品，经卫生检疫部门检疫合格的，可以按照公开竞价、价高者得的原则进行现场拍卖，不受《条例》关于拍卖公告期限的限制。
　　（二）依法没收、追缴的文物、枪支、弹药及其他禁止流通的易燃、易爆危险品，由执法机关按国家规定上缴专管部门处理，同时抄报市、区财政部门备案。
　　（三）废旧塑料、服装及其他工业废料，经有关部门鉴定并检疫消毒后，按国家规定处理。
　　（四）淫秽书刊、盗版光碟、磁带、录像带等物品，经有关部门鉴定确认后，由有关执法机关按国家规定予以销毁，同时抄报市、区财政部门备案。
　　第十九条　深圳市拍卖行业协会是依法登记成立的拍卖业的自律性社团法人，负责制定拍卖行业行为准则及道德规范，组织拍卖业从业人员的培训、考试，并依照法律、法规和协会章程的规定，对拍卖企业和拍卖从业人员进行监督。
　　第二十条　本实施细则自发布之日起施行。